Revenue and taxation; revise deductions allowed to dealers
Summary
A BILL to be entitled an Act to amend Code Section 48-8-50 of the Official Code of Georgia Annotated, relating to compensation of dealers for reporting and paying tax and reimbursement deduction, so as to revise deductions allowed to dealers; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2026
House Passage
Mar 2025
Senate Passage
Mar 2026
Signed into Law
May 2026
Introduced Feb 12, 2025
Signed May 12, 2026
Maddy AI version diff · 3 comparisons
What changed between versions
LC 44 3130S/hcs
→
HB 439/AP*
·
5 edits
MODERATE
The bill has been completely rewritten to shift from a tax deduction for dealers to a new local government program that offers tax credits to homeowners. This change allows counties and municipalities to establish grant programs that reduce property tax burdens for qualified homeowners, provided voters approve the initiative via a referendum.
Scope change
The scope expanded from a specific tax provision for dealers to a broad local government initiative covering counties and municipalities, introducing new definitions for eligible properties and funding mechanisms.
SCOPE
Removed the previous provision allowing dealers to deduct sales and use taxes from their own tax payments, which was the sole focus of the original bill.
Added a new chapter authorizing local governments to create 'homeowner's incentive adjustment grant programs' to provide tax credits to residents.
DEFINITION
Introduced new definitions for key terms including 'qualified homestead,' 'participating local government,' and 'applicable rollback' to clarify eligibility and funding calculations.
REQUIREMENT
Established a mandatory voter referendum process for both establishing and discontinuing the new tax credit programs.
TIMELINE
Changed the effective date and fiscal references from January 1, 2026, to references tied to the 2026 tax digest and subsequent fiscal years.
Floor votes · Senate Mar 23, 2026 · House Mar 6, 2025
How they voted
42–1
Passed · 4 other
Total votes 47
Mar 23, 2026
D
Democratic18
72% Yea
R
Republican29
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
18
Key actions
8
Committee
5
Amendments
1
May 12, 2026
Signed into law
Act 709
upper
May 12, 2026
Signed into law
House Date Signed by Governor
lower
Mar 25, 2026
Introduced
House Agreed Senate Amend or Sub
lower
Mar 23, 2026
Upper · Passed
Senate Passed/Adopted By Substitute
upper
Mar 23, 2026
Upper · Passed
Senate Engrossed
upper
Mar 19, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Mar 18, 2026
Committee
Senate Recommitted
upper
Mar 18, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Mar 10, 2025
Committee
Senate Read and Referred
upper
Mar 6, 2025
Lower · Passed
House Passed/Adopted By Substitute
lower
Mar 3, 2025
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Feb 12, 2025
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
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